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OFFICIAL NOTICE – VERIFACTU

5 de diciembre de 2025 Carmen

Announced postponement of Verifactu’s entry into force until 2027 (pending approval)

On 2 December, the Government publicly announced its intention to postpone the entry into force of the Verifactu system until 2027.
However, this postponement has not yet received final approval and remains subject to the corresponding legislative process and official publication.

As part of ICON’s commitment to transparency and up-to-date information, we explain what this announcement means and set out our recommendations in the current context.

  1. Implications of the date change (not yet approved)

Despite the announcement, the current regulatory framework remains unchanged until the amendment is formally approved:

From 29 July 2025, software developers may only market versions that comply with Verifactu.

Users will need to update their software versions when required to ensure compliance with the regulations.

Until it is officially approved, the announcement does not change the obligations currently in force.

  1. Activations already completed

For users who have already activated Verifactu:

Activation is irreversible.

If the “Sí Verifactu” option was selected, it can only be changed to “No Verifactu” from 1 January 2026.

It is not possible to install an earlier version or reverse the activation.

  1. Changing submission methods

If the immediate submission method to the AEAT was selected, it can only be changed at the close of the financial year, namely on 1 January 2026.

It is possible to switch from No Verifactu to Verifactu at any time, allowing for a gradual transition.

  1. ICON’s recommendation regarding the update

Despite the announcement made on 2 December, our recommendation remains the same:

Do not wait for the official decision or postpone the update until 2027. Acting early helps reduce incidents and ensures a controlled transition.

Always use the latest version of the software to ensure maximum security and regulatory compliance.

  1. Elements already adapted (QR codes and others)

Documents or forms that already include Verifactu elements cannot be reverted, as their presence indicates that the system has been activated.

ICON’s commitment

ICON will continue to provide timely updates on any official developments concerning the final Verifactu timetable. Our team is available to answer questions and support you throughout the regulatory compliance process.

Thank you for your trust.

The ICON team

Have a question?

Contact our team and we will advise you with no obligation.

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